Lidia Adamek-Baczyńska, Natalia Błażejewska
Puls Biznesu
Council Directive 2018/1910 of 4 December 2018 (as regards Quick Fixes) came into effect on 1 July 2020. No changes related to the documentation confirming intra-Community supplies were introduced. The existing provisions of the VAT Act in this respect still apply. However, what raised the taxpayers’ concerns was the entry into force of the Council Implementing Regulation (EU) 2018/1912 of 4 December 2018. Its provisions require taxable persons to have at least two items of non-contradictory evidence (divided into two groups), issued by two different parties that are independent of each other, in order to confirm an intra-Community supply of goods. In practice, obtaining such evidence would be problematic for many businesses. The Head of the National Revenue Information System presents a favourable line of authority, recommending that taxable persons still obtain the evidence specified in the Regulation, but noting that its lack does not preclude zero-rating.